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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. When auditing expense reports, one thing to pay particular attention to is:

A) Airfare expenses in combination with hotel costs
B) Restaurant receipts that include client names
C) Highly itemized receipt details
D) Amounts just below the approval threshold

2. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A) Credit cash and debit the asset account
B) Debit cash (asset) and credit the AP liability account
C) Debit the expense and credit the AP liability account
D) Credit cash and debit the AP liability account

3. What is a good strategy for dealing with the change that typically accompanies automation?

A) Don't worry about it until you must actually implement the changes
B) Understand and accept that it will take time to learn a new system
C) Request that you be reassigned to a role that is unaffected by automation
D) If you feel the change won't be for the best, try to convince management to delay

4. Which of the following is necessary to prepare a 1099?

A) A W-4 for all reportable vendors
B) A W-2 for all reportable vendors
C) A TIN for all reportable vendors
D) A PTIN for all reportable vendors

5. The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?

A) Hourly employees
B) Whistleblowers
C) Auditors
D) Executives

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